61.assessed level of material misstatement risk 重大错报风险的评估水平 ;Fo7 -kK
62.simall business 小规模企业
H u9nJ
63.accounting system 会计系统 =xQPg0g
64.test of control 控制测试 !1ZItJ74#
65.walk-through test 穿行测试 H:EK&$sU
66.communication 沟通 `_f&T}]
67.flow chart 流程图 e*}*3kw)T
68.reperformance of internal control 重新执行 Q<NQ9lX
69.audit evidence 审计证据 &pQ[(|=(
70.substantive procedures 实质性程序 W__Y^\~
71.assertions 认定 2 OV$M~
72.esistence 存在 7+88o:G9
73.occurrence 发生 vz(=3C[
74.completeness 完整性 -X_\3J
75.rights and obligations 权利和义务 ce;$)Ff\
76.valuation and allocation 计价和分摊 ^W(ue]j}o
77.cutoff 截止 LF`]=.Q
78.accuracy 准确性 d~MY
z6"
79.classification 分类 x+DETRLP
80.inspection 检查 q:nUn?zB
81.supervision of counting 监盘 KWxTN|>
82.observation 观察 *<:6A&'D9
83.confirmation 函证 :@@`N_2?
84.computation 计算 pP#D*hiP-g
85.analytical procedures 分析程序 7Vk9{x$z
86.vouch 核对 BL~#-Mm<|l
87.trace 追查 7O8 @T-f+2
88.audit sampling 审计抽样 fs yVu|G
89.error 误差 xbxzB<yL
90.expected error 预期误差 rg;4INs#
91.population 总体 0i"2s}^+_
92.sampling risk 抽样风险 r;)
31Tg
93.non- sampling risk 非抽样风险 [NJ2rQ/w7
94.sampling unit 抽样单位 }z#M!~
95.statistical sampling 统计抽样 auB
931|
96.tolerable error 可容忍误差 s FJ:09L|
97.the risk of under reliance 信赖不足风险 m,"-/)
98.the risk of over reliance 信赖过度风险 QgKR=GR6
99.the risk of incorrect rejection 误拒风险 ,;hpqu|
100. the risk of incorrect acceptance 误受风险 |'&$VzA
101.working trial balance 试算平衡表 @ ;@~=w
102.index and cross-referencing 索引和交叉索引 r`"T{o\e
103.cash receipt 现金收入 ZXL'R|?
104.cash disbursement 现金支出 e`U
6JzC
105.bank statement 银行对账单 AbhR
*
106.bank reconciliation 银行存款余额调节表 /}2Y-GOU
107.balance sheet date 资产负债表日 Kxa1F,dZ
108.net realizable value 可变现净值
qou\4YZ
109.storeroom 仓库 VwRZgL
110.sale invoice 销售发票 cl1ygpf(
111.price list 价目表 d>mT+{3
112.positive confirmation request 积极式询证函 TDbSK&w :s
113.negative confirmation request 消极式询证函 Z9NND
114.purchase requisition 请购单 \2=I//YF
115.receiving report 验收报告 `R
xCs`
116.gross margin 毛利 Q"U%]2@=
117.manufacturing overhead 制造费用 N
P+vi@Ud
118.material requisition 领料单 ?<BI)[B
119.inventory-taking 存货盘点 LLT6*up$
120.bond certificate 债券 1<Mb@t
121.stock certificate 股票 ]P#W\LZp
122.audit report 审计报告 p-_9I7?
123.entity 被审计单位 x7<NaMK\
124.addressee of the audit report 审计报告的收件人 BfCM\ij
125.unqualified opinion 无保留意见 ! [1aP,
126.qualified opinion 保留意见 ;]0d{
127.disclaimer of opinion 无法表示意见 u?fM.=/N
128.adverse opinion 否定意见